Income Tax (Earnings and Pensions) Act 2003

The Income Tax (Earnings and Pensions) Act 2003^[1]
	Parliament of the United Kingdom
Long title	An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
Citation	2003 c 1
Dates
Royal assent	6 March 2003
Commencement	6 April 2003
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended

The Income Tax (Earnings and Pensions) Act 2003 (c 1) is an Act of the Parliament of the United Kingdom.

It restated certain legislation relating to income tax "so as to make it clearer and easier to use".^[3] The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.^[4]

Sections relating to the pensions of Members of the House of Commons were amended by the House of Commons Members' Fund Act 2016.

Part 1

Section 1

Section 1(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.

Part 2

Chapter 5

Section 20

Sections 20(2)(b) and (c) were repealed by paragraph 11(3) of Schedule 7 to the Finance Act 2008.

Section 21

This section was repealed by paragraph 13 of Schedule 7 to the Finance Act 2008.

Section 25

This section was repealed by paragraph 18 of Schedule 7 to the Finance Act 2008.

Sections 31 to 37

Sections 31 to 37, and the cross heading before section 31, were repealed by paragraph 21 of Schedule 7 to the Finance Act 2008.

Chapter 6

This Chapter consisted of sections 42 and 43. This Chapter was repealed by paragraph 23 of Schedule 7 to the Finance Act 2008.

Chapter 7

Section 47

This section was repealed by section 16(6) of the Finance Act 2014.

Chapter 8

Section 49

Section 49(2) was repealed by Part 3(1) of Schedule 43 to the Finance Act 2003.

Section 56

Section 56(7)(c) was repealed by Part 3(1) of Schedule 43 to the Finance Act 2003. Section 56(8) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Section 58

Section 58(6) was repealed by paragraph 61(2) of Schedule 1 to the Finance Act 2016.

Chapter 9

Section 61H

Section 61H(6) was repealed by paragraph 61(2) of Schedule 1 to the Finance Act 2016.

Part 3

Chapter 2

Section 63

Sections 63(2) to (4) were repealed by paragraph 5(3) of Schedule 1 to the Finance Act 2015.

Section 64

Sections 64(5) and (6) were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 65

This section was repealed by section 12(2) of the Finance Act 2015.

Chapter 4

Section 87

Section 87(6) was repealed by paragraph 50(2)(a) of Schedule 39 to the Finance Act 2012.

Section 89

This section was repealed by paragraph 50(1) of Schedule 39 to the Finance Act 2012.

Section 95

Section 95(1)(b) was repealed by section 12(4)(a) of the Finance Act 2015.

Section 96

This section was repealed by section 12(3) of the Finance Act 2015.

Chapter 6

Section 148

Section 148(3) was repealed by paragraph 7 of Schedule 1 to the Finance Act 2015.

Section 157

Section 157(3) was repealed by paragraph 8 of Schedule 1 to the Finance Act 2015.

Section 169

Sections 169(3) and (4) were repealed by paragraph 9(3) of Schedule 1 to the Finance Act 2015.

Section 169A

Sections 169A(3) and (4) were repealed by paragraph 10(3) of Schedule 1 to the Finance Act 2015.

Chapters 8 and 9

These Chapters were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 12

Section 224

This section was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Part 4

Chapter 1

Section 227

Sections 227(4)(d), (f) and (h) were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 3

Section 239

Section 239(9) was repealed by paragraph 14(3) of Schedule 1 to the Finance Act 2015.

Chapter 11

Section 320

Sections 320(4) and (5) were repealed by Part 2(8) of Schedule 42 to the Finance Act 2004.

Part 6

Chapter 1

This Chapter was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Chapter 3

Section 407

Section 407(3) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Section 408

Section 408(2) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Part 7

Chapter 1

Section 421G

This section was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 2

Section 429

Section 429(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 3

Section 443

Section 443(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 3C

Section 446R(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 4

Section 449

Section 449(4) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 5

Section 480

Section 480(7) was repealed by Part 2(10) of Schedule 42 to the Finance Act 2004.

Chapter 6

Section 491

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 492

Section 492(2) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Sections 494 and 495

These sections were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 515

Sections 515(1)(b) and (3) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.

Chapter 7

Section 518

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 519

Section 519(4) was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 520

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 8

Section 523

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 524

Section 524(4) was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 525

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 9

Section 528

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Part 9

Chapters 6 to 9, 13 and 16 were repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Chapter 5

Section 577

Section 577(3) was repealed by Part 2(12) of Schedule 42 to the Finance Act 2004.

Part 11

Chapter 1

Section 683

Section 683(4) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Chapter 4

Section 701

Section 701(2)(c)(ii) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Part 13

Section 721

Section 721(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.

Schedule 2

Paragraphs 18(1)(a) and 47(3) were repealed by Part 3(3) of Schedule 43 to the Finance Act 2003.

Schedule 5

Paragraphs 11(2)(a) to (c) and (3) were repealed by Part 2(13) of Schedule 42 to the Finance Act 2004.

Schedule 6

Paragraphs 2, 45, 48, 50, 51, 100, 108, 166, 226 and 256 were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007. Paragraphs 36 and 119 were repealed by paragraph 28(1) of Schedule 39 to the Finance Act 2012. Paragraphs 58, 59, 60 and 61 were repealed by Part 2(7) of Schedule 42 to the Finance Act 2004. Paragraphs 166(3) and 245 were repealed by Part 2(12) of Schedule 42 to the Finance Act 2004. Paragraphs 72, 73, 79, 80 (1) to (5), 82, 89, 90, 92 to 95, 97, 98, 99, 125(3) and 161 were repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Schedule 7

Paragraphs 9 to 12 were repealed by paragraph 44 of Schedule 7 to the Finance Act 2008. Paragraphs 15, 16, 19 and 20 were repealed by section 12(4)(b) of the Finance Act 2015. Paragraph 17(4) was repealed by paragraph 22(2)(b) of Schedule 1 to the Finance Act 2015. Paragraph 18 was repealed by paragraph 50(2)(b) of Schedule 39 to the Finance Act 2012. Paragraph 24 was repealed by Part 2(9) of Schedule 42 to the Finance Act 2004. Paragraphs 30, 31, 47, 48, 50 to 53, 55(2)(a), 59 to 62, 66 and 67 were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003. Paragraph 41 repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Schedule 21

Paragraph 18(4) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

References

Halsbury's Statutes,

^ The citation of this Act by this short title is authorised by section 725 of this Act.
^ The Income Tax (Earnings and Pensions) Act 2003, section 723(1)
^ See the title of the Act and paragraph 3 of the explanatory notes to the Act.
^ Explanatory notes, paragraph 7 (and see paragraph 1 for their name)

External links

The Income Tax (Earnings and Pensions) Act 2003, as amended from the National Archives.
The Income Tax (Earnings and Pensions) Act 2003, as originally enacted from the National Archives.
Explanatory notes to the Income Tax (Earnings and Pensions) Act 2003.

[1] The citation of this Act by this short title is authorised by section 725 of this Act.

[2] The Income Tax (Earnings and Pensions) Act 2003, section 723(1)

[3] See the title of the Act and paragraph 3 of the explanatory notes to the Act.

[4] Explanatory notes, paragraph 7 (and see paragraph 1 for their name)

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